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Association Of Insolvency & Restructuring Advisors

Organization summary

Type of Nonprofit

Designated as a Business leagues, chambers of commerce, real estate boards, etc, created for the improvement of business conditions.

Donations to this organization are not tax deductible.

Details

According to its Dec. 2023 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$757k (2023)

Expenses
$728k (2023)

Total Assets
$368k (2023)

Total Liabilities
$4.83k (2023)

Source: Form 990 tax filings from 2010 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$757,183
Expenses
$727,987
Net Income
$29,196
Net Assets
$363,018
Notable Sources of Revenue Percent of Total Revenue
Contributions $515,845
68.1%
Program Services $236,765
31.3%
Investment Income $4,573
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $312,500
42.9%
Professional Fundraising Fees $0
Other Salaries and Wages $185,123
25.4%
Assets/Debt
Total Assets $367,852
Total Liabilities $4,834
Net Assets $363,018
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
James M Lukenda (Executive Director) $200,000 $0 $47,480
Michael Stull (It Professional Education Director) $112,500 $0 $16,629
Michael Lastowski (Board Of Directors) $0 $0 $0
David Payne (Chair Person, Director) $0 $0 $0
Denise Lorenzo (President, Director) $0 $0 $0
Boris Steffen (Secretary, Director) $0 $0 $0
David Berliner (Director) $0 $0 $0
Jose Monge Robertin (Vice President Puerto Rico Chapter) $0 $0 $0
David Bart (Board Of Directors) $0 $0 $0
Charles Carroll (Board Of Directors) $0 $0 $0
Kevin Clancy (Board Of Directors) $0 $0 $0
Eric Danner (President Elect, Director) $0 $0 $0
Stephen Darr (Board Of Directors) $0 $0 $0
Leah Eisenberg (Board Of Directors) $0 $0 $0
Kenneth Enos (Board Of Directors) $0 $0 $0
Mychal Harrison (Board Of Directors) $0 $0 $0
S Gregory Hayes (Board Of Directors) $0 $0 $0
Thomas Jeremiassen (Board Of Directors) $0 $0 $0
Eric Kerwood (Board Of Directors) $0 $0 $0
Karl Knechtel (Board Of Directors) $0 $0 $0
Kevin Mc Coy (Board Of Directors) $0 $0 $0
Jennifer Meyerowitz (Board Of Directors) $0 $0 $0
Richard Newman (Board Of Directors) $0 $0 $0
Benjamin Pickering (Board Of Directors) $0 $0 $0
Suzanne Roski (Treasurer, Director) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$651,406
Expenses
$718,703
Net Income
-$67,297
Net Assets
$312,938
Notable Sources of Revenue Percent of Total Revenue
Contributions $464,687
71.3%
Program Services $182,400
28.0%
Investment Income $3,819
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $500
0.1%
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $332,500
46.3%
Professional Fundraising Fees $0
Other Salaries and Wages $197,572
27.5%
Assets/Debt
Total Assets $317,577
Total Liabilities $4,639
Net Assets $312,938
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
James M Lukenda (Executive Director) $220,000 $0 $42,416
Michael Stull (It Professional Education Director) $112,500 $0 $17,853
Michael Lastowski (Chairperson) $0 $0 $0
David Payne (President) $0 $0 $0
Denise Lorenzo (President Elect) $0 $0 $0
Boris Steffen (Secretary) $0 $0 $0
David Berliner (Treasurer) $0 $0 $0
Jose Monge Robertin (Vice President Puerto Rico Chapter) $0 $0 $0
David Bart (Board Of Directors) $0 $0 $0
Charles Carroll (Board Of Directors) $0 $0 $0
Kevin Clancy (Board Of Directors) $0 $0 $0
Eric Danner (Board Of Directors) $0 $0 $0
Stephen Darr (Board Of Directors) $0 $0 $0
Leah Eisenberg (Board Of Directors) $0 $0 $0
Kenneth Enos (Board Of Directors) $0 $0 $0
Mychal Harrison (Board Of Directors) $0 $0 $0
S Gregory Haynes (Board Of Directors) $0 $0 $0
Jean Hosty (Board Of Directors) $0 $0 $0
Thomas Jeremiassen (Board Of Directors) $0 $0 $0
Eric Kerwood (Board Of Directors) $0 $0 $0
Karl Knechtel (Board Of Directors) $0 $0 $0
Kenneth Malek (Board Of Directors) $0 $0 $0
Kevin Mc Coy (Board Of Directors) $0 $0 $0
Jennifer Meyerowitz (Board Of Directors) $0 $0 $0
Richard Newman (Board Of Directors) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$792,443
Expenses
$725,185
Net Income
$67,258
Net Assets
$418,887
Notable Sources of Revenue Percent of Total Revenue
Contributions $468,310
59.1%
Program Services $321,412
40.6%
Investment Income $2,721
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $325,375
44.9%
Professional Fundraising Fees $0
Other Salaries and Wages $206,994
28.5%
Assets/Debt
Total Assets $426,657
Total Liabilities $7,770
Net Assets $418,887
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
James Lukenda (Executive Director) $220,000 $0 $42,480
Michael Stull (It Professional & Education Director) $105,375 $0 $12,770
Lawrence Ahern Iii (Board Of Directors) $0 $0 $0
Chuck Carroll (Board Of Directors) $0 $0 $0
Kevin Clancy (Board Of Directors) $0 $0 $0
Eric Danner (Board Of Directors) $0 $0 $0
Stephen Darr (Board Of Directors) $0 $0 $0
Leah Eisenberg (Board Of Directors) $0 $0 $0
S Gregory Hays (Board Of Directors) $0 $0 $0
Jean Hosty (Board Of Directors) $0 $0 $0
Thomas Jeremiassen (Board Of Directors) $0 $0 $0
Eric Kerwood (Board Of Directors) $0 $0 $0
Karl Knechtel (Board Of Directors) $0 $0 $0
Kenneth Malek (Board Of Directors) $0 $0 $0
Jennifer Mayerowitz (Board Of Directors) $0 $0 $0
Kevin Mc Coy (Board Of Directors) $0 $0 $0
Richard Newman (Board Of Directors) $0 $0 $0
Ben Pickering (Board Of Directors) $0 $0 $0
Brian Ryniker (Board Of Directors) $0 $0 $0
Suzanne Roski (Board Of Directors) $0 $0 $0
Anthony Sasso (Board Of Directors) $0 $0 $0
Matthew Schwartz (Board Of Directors) $0 $0 $0
Angela Shortall (Board Of Directors) $0 $0 $0
Andrew Silfen (Board Of Directors) $0 $0 $0
Boris Steffen (Board Of Directors) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$928,135
Expenses
$836,045
Net Income
$92,090
Net Assets
$340,180
Notable Sources of Revenue Percent of Total Revenue
Contributions $530,859
57.2%
Program Services $397,181
42.8%
Investment Income $95
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $273,333
32.7%
Professional Fundraising Fees $0
Other Salaries and Wages $346,851
41.5%
Assets/Debt
Total Assets $350,778
Total Liabilities $10,598
Net Assets $340,180
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
James Lukenda (Executive Director) $200,000 $0 $14,869
Thomas Morrow (Former Executive Director) $73,333 $0 $6,375
Lawrence Ahern Iii (Board Of Directors) $0 $0 $0
Chuck Carroll (Board Of Directors) $0 $0 $0
Kevin Clancy (Board Of Directors) $0 $0 $0
Martin Cruz (Board Of Directors) $0 $0 $0
Eric Danner (Board Of Directors) $0 $0 $0
Stephen Darr (Board Of Directors) $0 $0 $0
Leah Eisenberg (Board Of Directors) $0 $0 $0
Steven Fleming (Board Of Directors) $0 $0 $0
Michael Goldstein (Board Of Directors) $0 $0 $0
S Gregory Hays (Board Of Directors) $0 $0 $0
Jean Hosty (Board Of Directors) $0 $0 $0
Thomas Jeremiassen (Board Of Directors) $0 $0 $0
Eric Kerwood (Board Of Directors) $0 $0 $0
Karl Knechtel (Board Of Directors) $0 $0 $0
Kenneth Malek (Board Of Directors) $0 $0 $0
Jennifer Mayerowitz (Board Of Directors) $0 $0 $0
Kevin Mc Coy (Board Of Directors) $0 $0 $0
Richard Newman (Board Of Directors) $0 $0 $0
Ben Pickering (Board Of Directors) $0 $0 $0
John Policano (Board Of Directors) $0 $0 $0
Suzanne Roski (Board Of Directors) $0 $0 $0
Anthony Sasso (Board Of Directors) $0 $0 $0
Matthew Schwartz (Board Of Directors) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$656,148
Expenses
$726,994
Net Income
-$70,846
Net Assets
$248,090
Notable Sources of Revenue Percent of Total Revenue
Contributions $434,790
66.3%
Program Services $221,125
33.7%
Investment Income $233
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $220,000
30.3%
Professional Fundraising Fees $0
Other Salaries and Wages $303,389
41.7%
Assets/Debt
Total Assets $255,975
Total Liabilities $7,885
Net Assets $248,090

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$649,955
Expenses
$720,846
Net Income
-$70,891
Net Assets
$318,936
Notable Sources of Revenue Percent of Total Revenue
Contributions $438,560
67.5%
Program Services $211,160
32.5%
Investment Income $235
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $220,000
30.5%
Professional Fundraising Fees $0
Other Salaries and Wages $300,495
41.7%
Assets/Debt
Total Assets $325,628
Total Liabilities $6,692
Net Assets $318,936

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$682,508
Expenses
$703,734
Net Income
-$21,226
Net Assets
$389,827
Notable Sources of Revenue Percent of Total Revenue
Contributions $471,650
69.1%
Program Services $210,593
30.9%
Investment Income $265
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $219,167
31.1%
Professional Fundraising Fees $0
Other Salaries and Wages $286,278
40.7%
Assets/Debt
Total Assets $395,545
Total Liabilities $5,718
Net Assets $389,827

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$728,111
Expenses
$595,619
Net Income
$132,492
Net Assets
$411,053
Notable Sources of Revenue Percent of Total Revenue
Contributions $488,475
67.1%
Program Services $239,394
32.9%
Investment Income $242
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $200,000
33.6%
Professional Fundraising Fees $0
Other Salaries and Wages $214,663
36.0%
Assets/Debt
Total Assets $418,199
Total Liabilities $7,146
Net Assets $411,053

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$675,308
Expenses
$699,872
Net Income
-$24,564
Net Assets
$278,561
Notable Sources of Revenue Percent of Total Revenue
Contributions $483,773
71.6%
Program Services $191,478
28.4%
Investment Income $57
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $98,200
14.0%
Professional Fundraising Fees $0
Other Salaries and Wages $223,383
31.9%
Assets/Debt
Total Assets $278,561
Total Liabilities $0
Net Assets $278,561

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$709,497
Expenses
$769,715
Net Income
-$60,218
Net Assets
$303,125
Notable Sources of Revenue Percent of Total Revenue
Contributions $475,038
67.0%
Program Services $234,375
33.0%
Investment Income $84
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $95,900
12.5%
Professional Fundraising Fees $0
Other Salaries and Wages $259,572
33.7%
Assets/Debt
Total Assets $303,125
Total Liabilities $0
Net Assets $303,125

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$730,510
Expenses
$771,115
Net Income
-$40,605
Net Assets
$363,343
Notable Sources of Revenue Percent of Total Revenue
Contributions $462,300
63.3%
Program Services $266,601
36.5%
Investment Income $1,609
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $93,600
12.1%
Professional Fundraising Fees $0
Other Salaries and Wages $249,409
32.3%
Assets/Debt
Total Assets $363,343
Total Liabilities $0
Net Assets $363,343

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$733,386
Expenses
$722,532
Net Income
$10,854
Net Assets
$403,948
Notable Sources of Revenue Percent of Total Revenue
Contributions $442,700
60.4%
Program Services $288,994
39.4%
Investment Income $1,692
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $127,600
17.7%
Professional Fundraising Fees $0
Other Salaries and Wages $211,868
29.3%
Assets/Debt
Total Assets $403,948
Total Liabilities $0
Net Assets $403,948

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$779,656
Expenses
$778,619
Net Income
$1,037
Net Assets
$393,094
Notable Sources of Revenue Percent of Total Revenue
Contributions $457,588
58.7%
Program Services $319,809
41.0%
Investment Income $2,259
0.3%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $81,500
10.5%
Professional Fundraising Fees $0
Other Salaries and Wages $280,740
36.1%
Assets/Debt
Total Assets $393,094
Total Liabilities $0
Net Assets $393,094

Document Links

Fiscal Year Ending Dec.
2010

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,090,295
Expenses
$1,078,415
Net Income
$11,880
Net Assets
$392,057
Notable Sources of Revenue Percent of Total Revenue
Contributions $461,109
42.3%
Program Services $628,529
57.6%
Investment Income $657
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $72,572
6.7%
Professional Fundraising Fees $0
Other Salaries and Wages $327,378
30.4%
Assets/Debt
Total Assets $392,057
Total Liabilities $0
Net Assets $392,057

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Sept.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

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